Federal Act on Value Added Tax

¹If the con­di­tions for the in­put tax de­duc­tion arise later (sub­sequent in­put tax de­duc­tion), the in­put tax de­duc­tion may be made in the re­port­ing peri­od in which the con­di­tions arose. The in­put tax not de­duc­ted earli­er, in­clud­ing the por­tion cor­rec­ted for own use, may be de­duc­ted.

²If the good or the ser­vice was put in­to use in the time between re­ceipt or im­port of the sup­ply and the oc­cur­rence of the con­di­tions for the in­put tax de­duc­tion, the de­duct­ible in­put tax is lim­ited to the fair value of the good or the ser­vice. To de­term­ine the fair value, the in­put tax amount is re­duced on a straight line basis for every year that has ex­pired by a fifth for mov­able goods and for ser­vices, and by a twen­ti­eth for im­mov­able goods. The ac­count­ing treat­ment is of no sig­ni­fic­ance. The Fed­er­al Coun­cil may, in jus­ti­fied cases, stip­u­late de­par­tures from the de­pre­ci­ation rules.

³ If a good is used only tem­por­ar­ily out­side the busi­ness activ­ity or for a busi­ness activ­ity not en­titling the in­put tax de­duc­tion, the in­put tax de­duc­tion must be cor­rec­ted based on the amount of the tax that would be due on the rent that an in­de­pend­ent third per­son would charge there­for.